Customs Tax News

HS Code Classification of camera with built-in FM radio and earphones US Customs>Customs Tax Consultant Kenya

The applicable subheading for the I-Zone camera with built-in FM radio or with built-in FM radio and earphones will be 9006.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; instant print cameras; fixed focus. ——————————————————————————————————————————————————————————- CLA-2-90:RR:NC:MM:114 G87184 Mr. Rodney C. Schonland Manager, Trade & Regulations Polaroid Corporation […]

HS Code Classification of an automatic medication dispenser US Customs>Customs Tax Consultant Kenya

We disagree. While the item concerned does incorporate a data transmission/reception function, it is the opinion of this office that the data transmission/reception functionality is not the primary function of the device. The primary function of this device is to automatically dispense medication. Based on the information supplied, the item is beyond the intended scope […]

NTSA and Registration of Transit Uncustomed Duty Unpaid Cars>Tax Consultant Kenya

Section 200 of EACCMA>>>> A person who— (a) imports or carries coastwise(i) any prohibited goods, whether or goods are unloaded; or(d) acquires, has in his or her possession, keeps or conceals, or procures to be kept or concealed, any goods which he or she knows, or ought reasonably to have known, to be (iii) uncustomed […]

Why do Kenyans Shop for Clothes in Uganda for Resale In Kenya>Customs Tax Consultant Kenya

Reason: Application of Rules of Valuation and Goods Classification The Import duty applicable in all countries in the East African Community(EAC) is fixed. The rates for goods coming into the territory from foreign is the same. Assume the tax rates on a shirt are: Import duty, 25%, VAT,16%, IDF-3.5% RDL-2%. The overall effective rate is […]

Tax Appeals Tribunal Decision Customs Value>Customs Tax Consultant Kenya

On 14th May,2020, the Appellant was informed by the Respondent through the online clearing platform that the values declared were too low and therefore the goods have to be given an uplift of the values based on reference values of similar importations, resulting to a demand of Kshs. 1,589,184/= in extra taxes. JUDGEMENT BACKGROUND 1.The […]